Cigarette Wholesale Subcontractor

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Cigarette Wholesale Subcontractor

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How to Apply for a Wholesale Subcontractor License

  • You must provide proof that you have the wholesale sales tax license when you apply for the cigarette distributor license. Select "Wholesale License" in section E on the Colorado Sales Tax Account Application (CR 0100AP) and submit the application prior to applying for the cigarette distributor license.
  • Complete and submit Cigarette Distributor Application (DR 0218) along with the license fee.
  • Provide documentation showing you will purchase cigarettes certified to sell in Colorado with Colorado stamps affixed, from at least one Colorado Licensed Cigarette Distributor.
  • Complete the Master Settlement Agreement (MSA) reporting on the DR 1286 and/or DR 1285.
  • A new cigarette subcontractor will not be approved to obtain a license if the subcontractor owes the state any delinquent taxes or interest administered by the Department.
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How to Renew a License

Along with the renewal form and payment, documents required for license renewal include:

  • Any unfiled MSA documents Licensed Distributor Reporting Form (DR 1285) or Tobacco Distributor's Certificate of Exemption (DR 1286)
  • Any unfiled tax returns
  • Payment of outstanding debt(s) due to the department
  • A valid sales tax license, if cigarettes are sold directly to consumers and/or are sold at wholesale to retailers.
  • Provide documentation showing you will purchase cigarettes certified to sell in Colorado with Colorado stamps affixed, from at least one Colorado Licensed Cigarette Distributor.
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Filing Information for Cigarette Wholesale Subcontractor

Cigarette Wholesale Subcontractors are not required to file a tax return.

A Cigarette Wholesale Subcontractor is required to send in a letter of intent to purchase Participating Manufacturer and/or Non-Participating Manufacturer (PM/NPM) cigarettes. They are also required to file information annually on the Certificate for Exemption MSA/Non-Participating Manufacturer Brands (DR 1286) to renew the Wholesale Subcontractor license.

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